Articolul precedent |
Articolul urmator |
988 90 |
Ultima descărcare din IBN: 2024-05-24 14:29 |
Căutarea după subiecte similare conform CZU |
657.1:005+336.148 (1) |
Contabilitate (953) |
Management (1918) |
Finanțe publice. Finanțele statului în general (263) |
SM ISO690:2012 BÎRCĂ, Aliona. Controlul de gestiune: între contabilitate şi strategiile manageriale. In: Competitivitatea şi inovarea în economia cunoaşterii, 22-23 septembrie 2017, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2017, Vol.1, pp. 24-31. ISBN 978-9975-75-893-2. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Competitivitatea şi inovarea în economia cunoaşterii Vol.1, 2017 |
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Conferința "Competitivitatea şi inovarea în economia cunoaşterii" Chișinău, Moldova, 22-23 septembrie 2017 | ||||||
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CZU: 657.1:005+336.148 | ||||||
JEL: M10, M48 | ||||||
Pag. 24-31 | ||||||
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Rezumat | ||||||
With an impressive number of current researches, management control is one of the most studied areas in the field, but the ideas promoted are different from one author to another. However, the main research question of this paper refers to the fact that the local public interest entities do not disclose any information related to the organization of the control in the annual management report. The lack of this information has led us to analyze its necessity from both the managerial and accounting point of view. The three levels of control of R. Antony were the starting point in this study, subsequently focusing on each stage. Strategic control, as the first stage of management control, has been studied in relation to the budgetary system and operational control from the financial and accounting perspective. |
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Cuvinte-cheie management control system, strategic control, operational control, budget system |
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